Location and inspection of records of entitlements
26.—(1) Section 353(1), (2) and (4) of the 1985 Act (Location of register) shall apply with respect to a company’s record of entitlements as it applies with respect to a company’s register of members maintained under that Act. The information with respect to the Operator’s record of entitlements received by the company under regulation 24(3) for a day shall be kept until the company has received information in respect of a subsequent day and shall be kept by the company at the same place as the company’s record of entitlements; section 353(4) of the 1985 Act shall apply with any necessary modifications.
(2) Section 356 of the 1985 Act (Inspection of register and index) shall apply to a company’s record of entitlements and the information with respect to the Operator’s record of entitlements received by the company under regulation 24(3), for the period during which the company is required to keep that information under paragraph (1) above, as it applies to a company’s register of members maintained under that Act; section 723A of the 1985 Act shall apply, with any necessary modifications for the purposes of section 356 as applied by this paragraph as it applies generally for the purposes of section 356.
(3) Where, pursuant to section 353(1)(b) of the 1985 Act as applied by paragraph (1), a company’s record of entitlements or the information with respect to the Operator’s record of entitlements received by the company under regulation 24(3) is kept at the office of some person other than the company, and by reason of any default of that person the company fails to comply with section 353(2) or 356 of that Act as applied by this regulation, section 357 of that Act shall apply so as to make that person liable to the same penalties as if the person were an officer of the company in default and so as to extend the power of the Court under section 356(6) (as so applied) to the making of Orders against that person.